Supplementary Provisions, Article 4, paragraph (1)
第一項
The provisions of Articles 159 and 160 of the new Income Tax Act apply to interest on refund for refunds under those provisions for which a determination of payment or Appropriation is made on or after January 1, 2012; provided, however, that the provisions then in force continue to govern the calculation of all or part of that interest on refund that corresponds to the period before that date.
新所得税法第百五十九条及び第百六十条の規定は、平成二十四年一月一日以後に支払決定又は充当をするこれらの規定による還付金に係る還付加算金について適用する。ただし、当該還付加算金の全部又は一部で、同日前の期間に対応するものの計算については、なお従前の例による。